IFRS1准则实施对银行财务报告质量的影响

Sherzad Ali, Ali Abdullah
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引用次数: 0

摘要

本文旨在强调以国际财务报告准则(IFRS1)的制定为代表的会计准则领域的发展。本研究还试图确定国际财务报告准则(IFRS1)的应用对杜胡克省银行财务报告质量的重要性和影响。此外,它还展示了(IFRS1)对这些银行财务报表的目标和组成部分的影响。本文的意义在于解决国际准则领域的重要和最新主题之一,即准则(IFRS1)及其对财务报告质量的影响程度。研究得出了许多结论,最重要的结论是:研究通过统计分析说明了在这些银行中应用国际财务报告准则(IFRS1)的可能性。财务报告准则的应用将有助于提高财务报告的质量,从而反映被调查银行的经济现实。该研究建议这些银行必须采用国际财务报告准则,因为它们对财务报告的质量及其对投资者决策的反映具有积极影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The impact of the IFRS1 standards implementation on the quality of banks financial reporting
The paper aims to highlight the developments in the field of accounting standards represented by the development of International Financial Reporting Standards (IFRS1). The research also attempts to identify the importance and effect of International Financial Reporting Standards (IFRS1) application on the quality of financial reporting in banks working in Dohuk Governorate. In addition, it demonstrates the impact of (IFRS1) on the objectives and the components of financial statements of these banks. The significance of this paper is to address one of the important and recent topics in the area of international standards, namely standard (IFRS1) and the level of their impact on the quality of financial reporting. The research reached number of conclusions, the most important one: the research illustrated through statistical analysis the possibility of applying international financial reporting standards (IFRS1) in these banks. The application of financial reporting standards will contribute to improving the quality of financial reports so as to reflect the economic reality of the banks under investigation. The study recommended that these banks have to apply international financial reporting standards as they have a positive impact on the quality of financial reporting and its reflection on the decisions of investors.
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